Avenues for Future Research
Future research could examine factors like high social status combined with recent unemployment,
liability strains, and other stressors in an individual’s personal life to determine if these factors
could be predictive of fraud.
Researchers may also conduct longitudinal research into the life course of white-collar crime
offenders, examinations of life-situational triggers, and comparisons of job and organizational
pressures to those arising from personal and non-occupational pressures.
Accounting researchers may be able to apply factors from general strain theory and the ‘‘life
course’’ approach to expand our understanding of how one’s social environment and past life
experiences could affect the likelihood of fraudulent behavior.